tabularray
% \usepackage{color}
% \usepackage{tabularray}
\definecolor{Casal}{rgb}{0.203,0.411,0.427}
\definecolor{Brown}{rgb}{0.588,0.203,0}
\begin{table}
\centering
\begin{tblr}{
row{2} = {Casal,fg=blue},
row{3} = {Casal},
cell{1}{1} = {c=2}{c},
cell{2}{1} = {fg=red},
cell{2}{2} = {c=2}{Brown},
cell{3}{1} = {c=3}{},
cell{4}{1} = {Casal,fg=cyan},
cell{4}{2} = {r=2}{},
cell{4}{3} = {r},
cell{5}{1} = {Casal,fg=cyan},
cell{5}{3} = {r},
cell{6}{1} = {Casal,fg=cyan},
cell{6}{2} = {c=2,r=2}{},
hline{1-3} = {-}{},
hline{8} = {1}{},
}
Item & & \\
Animal & Description & \\
Gnat & & \\
Bat & each & 0.01 \\
Gnu & & 92.50 \\
Emu & stuffed & \\
Armadillo & &
\end{tblr}
\end{table}
tabular
% \usepackage{colortbl}
% \usepackage{multirow}
\begin{table}
\centering
\begin{tabular}{llr}
\hline
\multicolumn{2}{c}{Item}
& \multicolumn{1}{l}{} \\
\hline
{\cellcolor[rgb]{0.204,0.412,0.427}}\textcolor{red}{Animal} &
\multicolumn{2}{l}{{\cellcolor[rgb]{0.588,0.204,0}}\textcolor{blue}{Description}}
\\
\hline
\multicolumn{3}{l}{{\cellcolor[rgb]{0.204,0.412,0.427}}Gnat}
\\
{\cellcolor[rgb]{0.204,0.412,0.427}}\textcolor{cyan}{Bat} &
\multirow{2}{*}{each} & 0.01
\\
{\cellcolor[rgb]{0.204,0.412,0.427}}\textcolor{cyan}{Gnu} &
& 92.50 \\
{\cellcolor[rgb]{0.204,0.412,0.427}}\textcolor{cyan}{Emu} &
\multicolumn{2}{l}{\multirow{2}{*}{stuffed}}
\\
Armadillo &
\multicolumn{2}{l}{}
\\
\cline{1-1}
\end{tabular}
\end{table}